行业管制、外部治理环境与高管薪酬外部公平性被引量：1

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摘要本文选择2008-2015年我国沪深A股上市企业为研究对象,研究了行业管制、外部治理环境对高管薪酬外部公平性的影响机理,并进一步分析了行业管制和外部治理环境交互作用下高管薪酬外部公平性的变化。通过实证分析发现:行业管制显著提升了高管薪酬的外部公平性;外部治理环境越好,高管正向额外薪酬越大,却抑制了负向额外薪酬;管制行业中外部治理环境对高管薪酬外部公平性的约束程度更为显著。

作者潘卓贾月伟

机构地区河北金融学院

出处《财会通讯（下）》北大核心 2018年第1期77-81,122,共6页 Communication of Finance and Accounting

关键词行业管制外部治理环境高管薪酬外部公平性

分类号 F272.92 [经济管理—企业管理] F832.51 [经济管理—金融学]

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